Title XVII: Trade in goods between Member States of the European Community

Where a customs presentation is required for the goods referred to in Article 38(4) and (5), the customs service shall carry out the inspection of these goods in the presence of the holder. If the holder refuses to attend the inspection, the department shall notify the consignee or exporter of the goods, as the case may be, by registered letter of its intention to begin the inspection operations; if, on…

The transport of the goods referred to in article 468 to the place of inspection, unpacking, repacking and any handling required by the inspection are carried out at the expense and under the responsibility of the owner, consignee or exporter of the goods or, failing this, any other person involved in the import or export operation.